Petitioner Challenges GST Registration Requirement u/s 24 for Casual Taxable Persons Despite Existing Delhi Registration.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GST Registration of petitioner - petitioner claims that since it is already registered in Delhi, it cannot be required to be registered at any other place - Section 24 of the CGST Act, inter alia, states that notwithstanding anything contained in sub-section (1) of section 22, the following enumerated categories of persons shall be required to be registered under the Act. In the said category is: “casual taxable persons making taxable supplies”. - HC....